Legal Opinion
Paulsen v. Commissioner
Supreme Court of the United States
Decided January 8, 1985No. 83-832PublishedCited by 28 opinions
1Opinion of the CourtJustice Rehnquist
Commerce Savings and Loan Association of Tacoma, Wash., merged into Citizens Federal Savings and Loan Association of Seattle in July 1976. Petitioners Harold and Marie Paulsen sought to treat their exchange of stock in Commerce for an interest in Citizens as a tax-free reorganization under 26 U. S. C. §§ 354(a)(1) and 368(a)(1)(A). The Court of Appeals for the Ninth Circuit, disagreeing with the Court of *133Claims and other Courts of Appeals,* reversed a decision of the Tax Court in favor of petitioners. 716 F. 2d 563 (1983). We granted certiorari, 465 U. S. 1021 (1984), to resolve these…
2Cases cited17 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Securities and Exchange Commission v. W. J. Howey Co.Supreme Court of the United States · 1946
- Tcherepnin v. KnightSupreme Court of the United States · 1967
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Marine Bank v. WeaverSupreme Court of the United States · 1982
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3Cited by28 opinions
- Appeal of Concerned Corporators of the Portsmouth Savings BankSupreme Court of New Hampshire · 1987
- Deutsch, Larrimore & Farnish, P.C. v. Joyce & William JohnsonSupreme Court of Pennsylvania · 2004
- Bell v. StateCourt of Criminal Appeals of Alabama · 1987
- Ordower v. Office of Thrift SupervisionCourt of Appeals for the Seventh Circuit · 1993
- Lovell v. One BancorpSupreme Judicial Court of Maine · 1992
23 more not listed; retrieve them via the Exa API.